課程名稱︰中級會計學下
課程性質︰必修
課程教師︰李艷榕
開課學院：管理學院
開課系所︰會計學系
考試日期（年月日）︰2013年4月8日
考試時限（分鐘）：90分鐘
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
1.Multiple Choice(3 points each)
(1)Which of the following is a current liability?
A. A ling-term debt maturing currently,which is to be paid with cash in a
sinking fund.
B. A ling-term debt maturing currently,which is to be retired with
proceeds from a new long-term debt issue
C. A long-term debt maturing currently,which is to be converted into
ordinary shares
D. None of these
(2)Which of the following is a current liability?
A. Preferece dividends in arrears
B. A dividend payable in the form of additional shares
C. A cash dividend payable to preference shareholders
D. All of these
(3)Which of the following is the proper way to report a probable contingent
asset?
A. As an accrued amount.
B. As deffered revenue.
C. As an account receivable with additional disclosure explaining the
nature of the contingency.
D. As a disclosure only.
(4)A company buys an oil rig for $1,000,000 on January 1,2010.The life of
the rig is 10 years and the expected cost to dismantle the rig at the end
of 10 years is $200,000(present value at 10% is $77,110).10% is an
appropriate interest rate for this company.What expense should be
recorded for 2010 as a result of these events?
A. Depreciation expense of $120,000
B. Depreciation expense of $100,000 and interest expense of $7,711
C. Depreciation expense of $100,000 and interest expense of $20,000
D. Depreciation expense of $107,711 and interest expense of $7,711
(5)Tender Foot Inc. is involved in litigation regarding a faulty product sold
in a prior year.The company has consuled with its attorney and determined
that it is possible that they may lose the case.The attorneys estimated
that there is a 40% chance of losing.If this is the case,their attorney
estimated that the amount of any payment would be $500,000.What is the
required journel entry as a result of this litigation?
A. Debit Litigation Expense for $500,000 and credit Litigation Liability
for $500,000.
B. No journal entry is required.
C. Debit Litigation Expense for $200,000 and credit Litigation Liability
for $200,000.
D. Debit Litigation Expense for $300,000 and credit Litigation Liability
for $300,000.
2.(15 points)The Lengel Company began operations on January 1,2006.The company
estimated that $0.10 of warranty costs will be incurred for $1 each of sales.
In 2006,Lengel's sales were $400,000,and payments arising out of warranty
obligations were $18,000.
Required
(1)Prepare the 2006 journal entry(ies) for warranty expense and payments
using the cash basis.
(2)Prepare the 2006 journal entry(ies) for wattanty expense and payments
using the expense warranty accrual method.
(3)Assume that of the sales total,$40,000 relates to sales of warranty
contracts.Prepare the 2006 journal entries for sales and warranties
using the sales warranty accrual method.
3.(12 points)Sycamore Candy Company offers a CD single as a premium for every
five candy bar wrappers presented by customers together with $2.50.The candy
bars are sold by the company to distributors for 30 cents each.The purchase
price of each CD to the company is $2.25;in addition it costs 50 cents to
mail each CD.The results of the premium plan for te years 2010 and 2011 are
as follows.(All purchases and sales are for cash.)
_2010_ _2011_
CDs purchased 250,000 330,000
Candy bars sold 2,895,400 2,743,600
Wrappers redeemed 1,200,000 1,500,000
2010 wrappers expected to be redeemed in 2011 290,000
2011 wrappers expected to be redeemed in 2012 350,000
Required
Prepare the journal entries that should be made in 2011 to record the
transactions related to the premium plan of the Sycamore Candy Company,
assuming all the wrappers expected to be redeemed from 2010 were redeemed by
the end of 2011.
4.(10 points)Strickland Company owes $200,000 plus $18,000 of accrued interest
to Moran State Bank.The debt is a 10-year,10% note.During 2010,Strickland's
business deteriorated due to a faltering regional economy.On December 31,
2010,Moran State Bank agrees to accept an old machine and cancel the entire
debt.The machine has a cost of $390,000,accumulated depreciation of $221,000,
and a fair value of $180,000.
Required
(1)Prepare jourla entries for Strickland Company to record this debt
settlement.
(2)Assume that,instead of transferring the machine,Strickland decides to
grant 15,000 of its ordinary shares($10 par),which have a fair value of
$180,000 in full settlement of the loan obligation.Prepare the entries to
record the transaction.
＊本題可用中文作答
5.(12 points)光陽公司於93年1月1日發行10%分期還本公司債$2,000,000，得款
$2,021,000。該公司債每年12月31日付息一次，自94年起，每年年底償還$500,000，分
四年償還，採用流通額法攤銷公司債之折溢價。光陽公司於96年1月1日以$502,300收回
應於97年12月31日到期之公司債。
試作以下分錄：
(1)93年12月31日付息
(2)96年1月1日收回公司債
(3)96年12月31日付息
6.(16 points)光平公司奉准於100年5月1日發行年利率6%、八年期、面額$5,000,000之公
司債，每年5月1日及11月1日各付息一次。該公司債因故延至6月1日始實際發行，連同
應計利息共收到現金$4,773,725。光平公司採曆年制並以直線法攤銷債券折價。光平公
司於107年5月1日付息後以現金$995,640贖回面額$1,000,000之公司債。
試作以下分錄：
(1)100年6月1日發行之公司債分錄
(2)100年12月31日應作之調整分錄
(3)101年5月1日支付利息之分錄
(4)107年5月1日贖回公司債之分錄
7.(20 points)力行公司對永南公司之應付票據面額$3,000,000，利率10%（相當於當時之
市場利率），X4年12月31日票據到期無力償還本金，且已積欠利息$300,000，歲與永南
公司商議修改債務條件。永南公司同意將票據到期日延至X8年底，利率降為6%，本金不
變，積欠利息免除。若債務協商費用為$120,000，協商當時借款市場利率為8%，是為力
行公司及永南公司作X4年12月31日債務整理及X5年12月31日支付利息之分錄。（答案請
四捨五入至個位數）
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